banner_ad

Categories of resident

Others 365 views 6 replies

As per income tax act resident are classified into two categories ,resident and ordinarily resident and Resident but not ordinarily resident .

Wherever act mentions only "resident "word,it covers above both categories of resident.Am i right?

Replies (6)
Yes it will cover both ROR and RNOR unless otherwise stated in the section..
Yes it covers both
"PERSON" as defined under Income Tax Act have been classified into three types.
Resident
RNOR
Non-resident

So wherever Act says Resident , it means Resident and not others. Resident and RNOR both are mutually exclusive.
Person is classified in 7 categories...and not 3..
and word resident has been defined as resident u/s 6...
after an individual is classified as resident...
it will be either ROR or RNOR
Note that my above reply is not on category of persons.

it's on residential classification of each person.

that is Resident , RNOR, Non- Resident

Few categories of persons are by default "Resident "
Sir when you say that Resident and RNOR are mutually exclusive.. I don't agree with that you can't be RNOR without being resident..
ans whenever act specifies resident it will..
include both.For example rebate u/s 87A
rebate will be available to both ROR and RNOR..as section specifies resident


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
18 May 2026
MIS Executive

Primarc Pecan Retail Limited

Mumbai

B.Com

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details